IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 11^TH DAY OF NOVEMBER, 2025 BEFORE THE HON'BLE MRS. JUSTICE K.S. HEMALEKHA WRIT PETITION NO.30789 OF 2024 (EXCISE)

BETWEEN:

SRI A.S. MAHESHA S/O LATE M.B. SONNEGOWDA, AGED ABOUT 66 YEARS, MBS RESIDENCY, PROPOSED CL-7 APPLICANT, KHAT NO.491, SOMANAHALLI VILLAGE, AKKIHEBBALU HOBLI, K.R. PET TALUK-571 605 MANDYA DISTRICT.

…PETITIONER (BY SRI G.K. BHAT, SENIOR COUNSEL FOR SMT. SUDHA D., ADVOCATE)

AND:

1. THE STATE OF KARNATAKA, Digitally signed by MAHALAKSHMI B M REPRESENTED BY ITS PRINCIPAL SECRETARY, Location: HIGH DEPARTMENT OF FINANCE & EXCISE, COURT OF VIDHANA SOUDHA, KARNATAKA DR. AMBEDKAR VEEDHI, BENGALURU-560 001.

2. THE COMMISSIONER OF EXCISE IN KARNATAKA, NO.27, 2^ND FLOOR, TTMC, SHANTHINAGAR BUS TERMINAL, SHANTHI NAGAR, BENGALURU-560 027.

3. THE DEPUTY COMMISSIONER, MANDYA DISTRICT, MANDYA-571 401.

4. THE DEPUTY COMMISSIONER OF EXCISE, MANDYA DISTRICT, ABHAKARI BHAVAN, BEHIND OFFICE OF THE DEPUTY COMMISSIONER, MANDYA-571 401.

…RESPONDENTS (BY SMT. PRATHIMA HONNAPURA, AAG A/W SRI RAJ KUMAR M., AGA)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE IMPUGNED ORDER DATED 29/10/2